declare that, by failing to take, within the prescribed period, all the measures necessary to recover from Apple Sales International and Apple Operations Europe the State aid declared illegal and incompatible with the internal market by Article 1 of Commission decision (EU) 2017/1283 of 30 August 2016 on State aid SA.38373 (2014/C)(ex 2014/NN)(ex 2014/CP) implemented by Ireland to Apple […]1 , Ireland has failed to fulfil its obligations under Articles 2 and 3 of that decision as well as under Article 108(2) TFEU;

order Ireland to pay the costs.

Pleas in law and main arguments

According to the decision of the European Commission of 30 August 2016 in case SA.38373, Ireland should have recovered within four months the unlawful and incompatible State aid granted to Apple Sales International (“ASI”) and Apple Operations Europe (“AOE”). The aid resulted from two tax rulings issued by Ireland in favour of ASI and AOE on 29 January 1991 and 23 May 2007, which enabled those companies to determine their corporation tax liability in Ireland on a yearly basis until 2014.

Ireland did not recover the State aid within four months following the notification of the Commission’s decision, as it was obliged to do. Furthermore, Ireland has still not taken all the measures necessary to implement the Commission’s decision.